hedge_type

The type of hedge (fair value or cash flow hedge) associated with the holding. Whether it is hedging individually or is hedging as part of a portfolio of assets with similar risk that are hedged as a group in line with ASC 815-20-25-12 (b), ASC 815-20-2512A, or ASC 815-10-25-15.

cf_hedge

Cash flow hedge designation.

fv_hedge

Fair value hedge designation.

For additional details refer to:

• https://asc.fasb.org/1943274/2147480682/815-20-25-12
• https://asc.fasb.org/1943274/2147480682/815-20-25-12A
• https://asc.fasb.org/1943274/2147480682/815-10-25-15